Former US president Donald Trump’s last-minute rebuilding of his impeachment defence team leaves little time to prepare for arguments that are scheduled to start next week in the Senate trial over whether he incited the January 6 insurrection at the Capitol.
Mr Trump announced on Sunday that attorneys David Schoen and Bruce L Castor Jr will head his defence, after his previous lawyers led by Butch Bowers of South Carolina withdrew. Mr Trump's initial response to the impeachment charge is due on Tuesday and the trial is set to start February 9.
Mr Bowers and the other attorneys representing Mr Trump parted ways after the former president wanted the lawyers to argue that the November 3 election was stolen – an argument he's already lost in court cases – rather than focus on the constitutionality of trying a president who has left office, CNN reported on Saturday, without naming its sources.
Mr Schoen has already been working with Mr Trump and other advisers to prepare for the trial, and both Mr Schoen and Mr Castor agree that the impeachment is unconstitutional, Mr Trump said in the release.
Former White House lawyers Pat Cipollone and Eric Herschmann are still in touch with Mr Trump but won’t be taking an official role in his defence, said two people familiar with the matter.
Losing his former legal team at this point may be tricky for Mr Trump, Republican Senator Bill Cassidy of Louisiana Cassidy said on Fox News.
“I always thought the president had insufficient time to come up with a rebuttal,” he said. “This makes it perhaps even more insufficient.”
Jonathan Turley, a George Washington University professor who spoke on a Republican caucus call last week before most senators voted against trying a president out of office, said it was reasonable for Mr Trump to seek a trial delay to give new attorneys time to prepare if he wants it.
But it is not clear that Democrats would agree to such a request. Senate Democrats already pushed the start of the trial back two weeks to allow President Joe Biden some time to install his cabinet.
Harvard University law professor Laurence Tribe said such a move would essentially allow Mr Trump to “run out the clock” by retaining new lawyers.
"No competent judge would let a defendant play this kind of endless game and essentially give the defendant control over the timing of the proceeding," said Mr Tribe, a Trump critic.
The House impeached Mr Trump on one charge of incitement of insurrection after he encouraged supporters who went on to riot at the US Capitol on January 6 in an effort to stop the counting of Electoral College votes for Mr Biden. Five people died in the mayhem, including one police officer.
Democrats were joined by 10 Republicans, including No 3 House Republican Liz Cheney of Wyoming, in supporting impeachment.
Mr Trump's allies have said that a president who is no longer in office can't be impeached, and 45 Republican senators voted last week for a measure to declare the attempt unconstitutional – suggesting it's unlikely that at least 17 would vote to convict.
Mr Schoen previously represented Mr Trump's adviser Roger Stone and victims of terrorism under the Antiterrorism Act, according to the former president's office.
Mr Schoen practices across the US, focusing on civil rights litigation in Alabama and federal criminal defence work, including white-collar cases in New York, the release said. Mr Schoen has appeared on Fox News, including to discuss the case of accused child sex trafficker Jeffrey Epstein.
Mr Castor was district attorney of Montgomery County, Pennsylvania, from 2000 to 2008 and later twice elected Montgomery County commissioner, the release said. Mr Castor also served as solicitor general and acting attorney general of Pennsylvania.
Brief scores:
Manchester City 3
Bernardo Silva 16', Sterling 57', Gundogan 79'
Bournemouth 1
Wilson 44'
Man of the match: Leroy Sane (Manchester City)
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
The biog
Favourite colour: Brown
Favourite Movie: Resident Evil
Hobbies: Painting, Cooking, Imitating Voices
Favourite food: Pizza
Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon
The specs
Engine: 5.2-litre V10
Power: 640hp at 8,000rpm
Torque: 565Nm at 6,500rpm
Transmission: 7-speed dual-clutch auto
Price: From Dh1 million
On sale: Q3 or Q4 2022
The Details
Kabir Singh
Produced by: Cinestaan Studios, T-Series
Directed by: Sandeep Reddy Vanga
Starring: Shahid Kapoor, Kiara Advani, Suresh Oberoi, Soham Majumdar, Arjun Pahwa
Rating: 2.5/5
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Honeymoonish
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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UAE currency: the story behind the money in your pockets